FEIE 330-Day Physical Presence Test: Day Counting for US Expats in 2026

Jetseen helps you track days - always consult a qualified tax professional for advice specific to your situation.

The FEIE physical presence test is stricter than "330 days abroad." The IRS says the test requires 330 full days in a foreign country or countries during any period of 12 consecutive months that includes part of the tax year at issue.

The words that matter are full days, foreign country or countries, and 12 consecutive months. Partial days, international-water travel, and some transit patterns can change the count.

What is the FEIE physical presence test?

The IRS says the physical presence test requires 330 full days in a foreign country or countries during any period of 12 consecutive months that includes part of the year at issue.

The 330 qualifying days do not have to be consecutive. You can have gaps, travel, and returns, but only days that satisfy the IRS full-day and foreign-country rules count toward the 330.

Is the physical presence test the whole FEIE eligibility test?

No. Publication 54 says FEIE also requires a foreign tax home, foreign earned income, and a valid election. The physical presence test is one possible qualifying test, not the entire FEIE analysis.

That distinction matters. A clean day count can support the physical presence question, but it does not decide whether the income qualifies, whether the tax-home requirement is met, or whether the election is valid.

Who can use the physical presence test?

The IRS physical presence page says the test applies to US citizens and US resident aliens within the meaning of IRC section 7701(b)(1)(A).

This guide is written for US expats, remote workers, globally mobile founders, and advisors who need the day-counting mechanics. It is not a substitute for tax advice.

What counts as a full day for FEIE?

The IRS defines a full day as 24 consecutive hours beginning and ending at midnight. The full day must be spent in a foreign country or countries to count.

That means a travel day is not automatically a qualifying day. If you leave the United States, arrive abroad, or cross international waters during the wrong part of the day, you may not have a full foreign-country day for FEIE purposes.

Do the 330 days have to be consecutive?

No. The 330 qualifying days do not have to be consecutive.

What matters is whether you can identify 330 qualifying full days inside a chosen 12-consecutive-month period. That period can be selected to capture the relevant foreign days, but the days themselves can be separated by travel or other non-qualifying time.

Does time over international waters count?

No. The IRS says time on or over international waters when leaving or returning to the United States does not count as time in a foreign country.

Publication 54 also supports the foreign-country definition point. International waters and the airspace above them are not foreign-country time for this purpose.

What happens on the day you leave the United States?

The IRS says that if you leave the United States and pass over a foreign country before midnight on the departure day, the first countable day is the day after leaving the United States.

This is one of the easiest places to overcount. A flight can make you feel like you were "abroad" that day, but FEIE full-day counting is stricter than trip-calendar counting.

What if you travel between foreign countries?

IRS guidance allows movement within foreign countries without losing full days. But if travel is not within foreign countries and takes 24 hours or more, full days can be lost.

This is why long-haul travel details matter. A simple list of countries visited may not be enough. You need dates, times, and the route context that shows whether a day was fully spent in a foreign country or countries.

Does US transit break the physical presence test?

Not always. The IRS says that when you are in transit between two points outside the United States, physical presence in the United States for less than 24 hours is not treated as US presence for this rule. It is treated as travel over areas not within a foreign country.

That does not make the transit time foreign-country time. It means short US transit has a specific IRS treatment. Do not reduce the rule to "any US stop breaks FEIE" or "all US transit is harmless."

Can you choose the 12-month period?

Yes. The IRS says the 12-month period can start on any day, must be consecutive months, can be chosen to capture the 330 foreign days, and can overlap another 12-month period.

The period does not have to match the calendar year or the tax year. That flexibility is useful, but it also makes record keeping more important. If you are trying to show 330 full foreign days, you need enough detail to test different 12-month windows.

Can the minimum time requirement be waived?

The IRS says minimum time requirements can be waived only when a person must leave a foreign country because of war, civil unrest, or similar adverse conditions, subject to IRS-published country/date guidance and other requirements.

Do not assume the waiver applies. If adverse conditions are part of your situation, ask a qualified tax professional to review the current IRS guidance.

What should US expats and founders track?

Track the facts that map to the IRS physical-presence rules:

• every country entered and exited
• date and local time of departure and arrival
• whether a day was a full midnight-to-midnight day in a foreign country or countries
• travel over international waters or airspace
• US transit stops and whether the stop was under 24 hours
• the 12-month periods your advisor wants to test
• which tax year each chosen 12-month period touches
• supporting trip documents that explain the route

This is not just a "countries visited" problem. It is a full-day and route-detail problem.

How can Jetseen help with FEIE day records?

Jetseen can help users keep country-first trip records, maintain day histories, and export CSV reports for advisor conversations.

Current product truth does not support a built-in FEIE rule claim. Use Jetseen as a record-keeping and custom tracking aid, not as an FEIE eligibility decision-maker. Jetseen does not determine FEIE eligibility, give tax advice, or guarantee IRS acceptance.

FAQ

Is FEIE physical presence the same as tax residency?

No. The FEIE physical presence test is a US federal tax rule for one possible FEIE qualifying test. It is separate from general tax residency and immigration status.

Do partial foreign days count toward the 330 days?

No. The IRS full-day definition requires 24 consecutive hours beginning and ending at midnight, spent in a foreign country or countries.

Do the 330 full days have to be consecutive?

No. The 330 qualifying days do not have to be consecutive, but they must fit within a 12-consecutive-month period that includes part of the relevant tax year.

Does international-water travel count as foreign-country time?

No. The IRS says time on or over international waters when leaving or returning to the United States does not count as time in a foreign country.

Does any US airport transit break the test?

Not necessarily. IRS guidance says US presence for less than 24 hours while in transit between two points outside the United States is not treated as US presence for this rule, but it is treated as travel over areas not within a foreign country.

Can Jetseen determine whether I qualify for FEIE?

No. Jetseen helps you keep trip records and export CSV reports. A qualified tax professional should evaluate FEIE eligibility for your specific situation.

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Sources

• IRS: Foreign earned income exclusion, physical presence test, page last reviewed/updated 2026-03-14, checked 2026-05-18.
• IRS: Publication 54 (12/2025), Tax Guide for U.S. Citizens and Resident Aliens Abroad, checked 2026-05-18.
• Jetseen product truth and approved-claims files, read 2026-05-18.

Jetseen helps you track days - always consult a qualified tax professional for advice specific to your situation.